REGISTERED NUMBER: 11633070 (England and Wales)

OY INVESTMENTS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Edwards

Mrs C S Edwards

REGISTERED OFFICE:

Kings Hill

Kings Hill Lane

Stoneleigh

Warwickshire

CV3 6PS

REGISTERED NUMBER:

11633070 (England and Wales)

ACCOUNTANTS:

BK Plus

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

-

274,218

Investment property

5

350,000

-

350,000

274,218

CURRENT ASSETS

Cash at bank

1,128

1,885

CREDITORS

Amounts falling due within one year

6

181,904

191,285

NET CURRENT LIABILITIES

(180,776

)

(189,400

)

TOTAL ASSETS LESS CURRENT LIABILITIES

169,224

84,818

PROVISIONS FOR LIABILITIES

18,946

-

NET ASSETS

150,278

84,818

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

56,837

-

Retained earnings

93,341

84,718

150,278

84,818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

D J Edwards - Director

1.	STATUTORY INFORMATION

OY Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2025

274,218

Reclassification/transfer

(274,218

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

274,218

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

75,782

Reclassification/transfer

274,218

At 31 December 2025

350,000

NET BOOK VALUE

At 31 December 2025

350,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

75,782

Cost

274,218

350,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

(1

)

Taxation and social security

2,023

1,599

Other creditors

179,881

189,687

181,904

191,285

7.

RESERVES

Revaluation

reserve

£

Revaluation in year

75,783

Transfer between reserves

(18,946

)

At 31 December 2025

56,837